Itc by raheja builder on his works contractor bill

can raheja builder who owns a land and if he asks a works contractor xyz to construct a new building , can raheja claim itc on xyz's bill ?

i feel, yes, because, raheja is into building line so its not his fixed asset, flats are his stock in trade. and as oc is not received, raheja has to pay gst on sale of flats.

can raheja claim itc on gst charged by works contractor?

regards, ca kunjan , mumbai 9222 9222 92